Journal entry worksheet On Saturday, December 31, the company's owner provided ten hours of service to a customer. The company bills $100 per hour for services provided on weekends. Payment has not yet been received. The owner did not stop in the office on Saturday; as such, on December 31, the services were unbilled Note: Enter debits before credits. General Journal Debit Credit Date Dec. 31 al Accounts payable Accounts receivable Accumulated depreciation Cash Recorder Depreciation expense Fees earned View general journal